Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 40
Group relief modifications for partnership transfers
Schedule 7 paragraph 40 explains how group relief (set out in Schedule 16) is modified when it applies to certain transfers of chargeable interests into a partnership, including transfers caught by the anti-avoidance rules on partnership interest transfers.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.